IIA Certification in Risk Management Assurance : IIA-CRMA-ADV exam

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IIA IIA-CRMA-ADV Exam Syllabus Topics:

IIA Certification in Risk Management Assurance Sample Questions:

1. Which of the following is not a standard technique that the chief audit executive (CAE) would use to provide evidence of supervisory review of working papers?

A) The CAE prepares a memorandum discussing the results of the working paper review.
B) The CAE completes an engagement working paper checklist.
C) The CAE utilizes an external third party to make an objective recommendation after each working paper review.
D) The CAE initials and dates every working paper after it has been reviewed.

2. According to IIA guidance, which of the following should be included in the internal audit charter?

A) Assigned responsibilities for designing and implementing controls.
B) The minimum resources and competencies needed for the internal audit activity.
C) Organizational relationships and reporting lines.
D) Identification of the organizational units where engagements are to be performed.

3. Which of the following is an example of a detective control?

A) Automatic shut-off valve.
B) Safety instructions.
C) Auto-correct software functionality.
D) Confirmation with suppliers and vendors.

4. The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?

A) The assigned internal auditor must determine the objectives, scope, and techniques of the engagement.
B) The assigned internal auditor must maintain objectivity while performing the engagement.
C) The assigned internal auditor must not assume management responsibilities while performing the engagement.
D) The CAE must personally obtain the needed skills, knowledge, or other competencies if the internal auditor does not have them.

5. According to IIA guidance, which of the following statements about working papers is false?

A) They provide support for communication to third parties.
B) They contribute to development of the internal audit staff.
C) They demonstrate compliance with auditing standards.
D) They assist in the implementation of recommendations.

Solutions: